Ô CHAMPS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Ô CHAMPS
Largest movements
- Cash +€39,328
up €39,328 (+49.6%), from €79,234 to €118,562
mainly Debts after one year (+€34,227) and Depreciation (+€28,121)
- Tangible fixed assets +€25,879
up €25,879 (+5.5%), from €467,290 to €493,170
of which Furniture and vehicles: +€48,600
- Debts after one year +€34,227
new in 2025: €34,227
- Reserves +€10,395
new in 2025: €10,395
- Current portion of long-term debt +€9,566
new in 2025: €9,566
- Gross operating margin +€20,406
up €20,406 (+66.1%), from €30,857 to €51,263
- Depreciation +€9,907
up €9,907 (+54.4%), from €18,214 to €28,121
- Other operating charges +€3,750
up €3,750 (+416.7%), from €900 to €4,650
- Taxes +€1,000
new in 2025: €1,000
- Financial charges +€981
up €981 (+428.6%), from €229 to €1,210
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €589,663 | €652,036 | +€62,373 | +10.6% |
| Fixed assets | 21/28 | €467,290 | €493,170 | +€25,879 | +5.5% |
| Tangible fixed assets | 22/27 | €467,290 | €493,170 | +€25,879 | +5.5% |
| Land and buildings | 22 | €463,359 | €442,223 | -€21,136 | -4.6% |
| Plant, machinery and equipment | 23 | €3,931 | €2,347 | -€1,585 | -40.3% |
| Furniture and vehicles | 24 | - | €48,600 | +€48,600 | |
| Current assets | 29/58 | €122,373 | €158,866 | +€36,494 | +29.8% |
| Amounts receivable within one year | 40/41 | €41,827 | €38,453 | -€3,374 | -8.1% |
| Trade receivables | 40 | €22,573 | €38,250 | +€15,677 | +69.4% |
| Other amounts receivable | 41 | €19,253 | €203 | -€19,051 | -98.9% |
| Cash at bank and in hand | 54/58 | €79,234 | €118,562 | +€39,328 | +49.6% |
| Deferred charges and accrued income | 490/1 | €1,312 | €1,851 | +€539 | +41.1% |
| Total equity and liabilities | 10/49 | €589,663 | €652,036 | +€62,373 | +10.6% |
| Equity | 10/15 | €347,125 | €363,409 | +€16,283 | +4.7% |
| Contributions | 10/11 | €353,014 | €353,014 | = | 0.0% |
| Reserves | 13 | - | €10,395 | +€10,395 | |
| Distributable reserves | 133 | - | €10,395 | +€10,395 | |
| Profit (loss) carried forward | 14 | -€5,889 | €0 | +€5,889 | |
| Amounts payable | 17/49 | €242,537 | €288,627 | +€46,090 | +19.0% |
| Amounts payable after more than one year | 17 | - | €34,227 | +€34,227 | |
| Financial debts | 170/4 | - | €34,227 | +€34,227 | |
| Amounts payable within one year | 42/48 | €242,537 | €254,400 | +€11,863 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | - | €9,566 | +€9,566 | |
| Trade debts | 44 | €4,426 | €1,794 | -€2,632 | -59.5% |
| Suppliers | 440/4 | €4,426 | €1,794 | -€2,632 | -59.5% |
| Taxes, remuneration and social security | 45 | - | €2,714 | +€2,714 | |
| Taxes | 450/3 | - | €2,714 | +€2,714 | |
| Other amounts payable | 47/48 | €238,111 | €240,326 | +€2,216 | +0.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,214 | €28,121 | +€9,907 | +54.4% |
| Other operating charges | 640/8 | €900 | €4,650 | +€3,750 | +416.7% |
| Gross operating margin | 9900 | €30,857 | €51,263 | +€20,406 | +66.1% |
| Operating profit (loss) | 9901 | €11,744 | €18,492 | +€6,749 | +57.5% |
| Financial income | 75/76B | €0 | €1 | +€0 | +2400.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +2400.0% |
| Financial charges | 65/66B | €229 | €1,210 | +€981 | +428.6% |
| Recurring financial charges | 65 | €229 | €1,210 | +€981 | +428.6% |
| Profit (loss) for the period before taxes | 9903 | €11,515 | €17,283 | +€5,768 | +50.1% |
| Income taxes | 67/77 | - | €1,000 | +€1,000 | |
| Profit (loss) for the period | 9904 | €11,515 | €16,283 | +€4,768 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,515 | €16,283 | +€4,768 | +41.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.